M.B. Mc GRADY &Co
CFL4RIERFP.I£C.(XIF*TANIS
North Down & Ards Women's Aid
18 Bingham Street
Bangor
BT20 5DW
Raihmorc House. 52 St. Paii'iiks Ai'etiuc,
Doi4'npaiiick. Couniy Doi%'i), IIT30 ODS
T. 028 44616321
21st December 2023
•FIF4ST
Suiie 2B, Cadogan House,
322 Lisburn lst1141SI, t3'1'9 6CIH
Dear Emalyn
T. 028 90316950
We have completed our audit of the financial statements of
North Down & Ards Women's Aid for the financial period ended
27 FranLe5 SITcei. Ncivi(ii%'ndrds,
County t)oivn. B'l'23 7DW
T. 02H YIIII 4557
st
31 March 2023.
F. 028 44610778
E. inlo6giiibmLRradi'.Lo.uk
IV. wiYw.mhmigrady.co.uk
As advised in our engagement letter dated 23, September 2021
our audit is conducted in accordance with International
Standards on Auditing {UK}/(Ireland) IISAS) which requires us to
perform procedures to obtain audit evidence about the amounts
and disclosures in the financial statements. We are also required
to consider internal controls relevant to the entity's preparation
of the financial statements in orderto design audit procedures
that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the
entity's internal control. However, we did agree to communicate
to you in writing concerning any significant deficiencies in
internal control relevant to the audit of the financial statements
that we have identified during the audit. Please find enclosed our
report to those charged with governance.
Cliartered
Accounianis
M.B.T. McGrady, BSL- (Ecojil. FCA
C.11. MtGrady, BSSC (Accl. FCA
S.A. MiLernon. Blls FCA
K.A. P2iney. IJA (Acc) FQ4
Incorp)raiing Dutty & Co 11n(I
Daw50n 6T Co, Chariered ALrouni8i11s
We have also taken the opportunity to highlight and comment
on other areas and therefore we include for your consideration
section B of the report containing business and internal control
recommendations arising from our work. We hope that you find
this report informative and useful.
Businc55 Con5ulianis and Re￿5l￿rCd AuditOV5
Auihvrtstd iv iArr> on lliiy511￿ellt Bu5inE5S
In ilk Rcpublic of lrn'land aiid le￿1￿1£d lor
a rath8e otlnir5tmcni ￿lS1￿c*S 8ciiiryiie5 In
Ihe Uniied Klngdom and rcwstvKd iocarry
audil iyotk b>'ihe InAiiuie ol ihanered
lttLmd.
Please note that the matters raised in this and other reports that
flow from the audit are only those which have come to our
attention arising from or relevant to our audit that we believe
need to be brought to your attention. They are not a
Nl B NlcfJf3dy&Co ISTh¢ tNdlh8
IRJihmLire Housc LITniitd. a rc#isiired
Nthhem Ir¢]and CompJny. R£gi￿ra1[￿n
Number Nl 601538 Rcgistctcd ￿￿rts$ as
[kni￿pa1￿ck0ffice

comprehensive record of all the matters arising, and in particular
we cannot be held responsible for reporting all risks in your
business or all internal control weaknesses. This report ha5 been
prepared solely for your use and should not be quoted in whole
or in part without our prior written consent. No responsibility to
any third party is accepted as the report has not been prepared
for, and is not intended for, any other purpose.
We are grateful to all the management and staff of North Down
& Ard5 Women's Aid and Baxterworld for the co-operation we
received during our work, which is an important element in
achieving our objective of an economical and effective audit.
If you have any queries relating to the matters raised in this
letter, please do not hesitate to contact us.
Yours sincerely
For and on behalf of
MB McGrady & Co

NORTH DOWN & ARDS WOMEN'S AID
Year Ended 31" March 2023
REPORT TO THOSE CHARGED WITH
GOVERNANCE

Section A:
Detailed below for your consideration are a number of si
nificant internal control and other
observations and recommendations which require your immediate attention.
Ré¢oiniffèffdati
5i8nlflcant Deficiencles In Internal Control- require Immedlate attentlon
None noted
Other slgnificant matters noted durln8 the audlt- require immedlate attentlon
None noted
Section B:
Detailed below for your consideration are a number of other internal control and
observations and recommendations designed to strengthen business control and improve
operating eff iciency.
Obseriiatlon-..
, Rècommendation",- .
Mana8é'thèhVs'réspOnga,-:
Status of Prlor Perlod Recommendatlons
None noted
Internal Control Weaknesse5
Surestart income-
we noted that one
month of Surestart
income had not been
received by the
charlty. Whllst the
amount15 wholly
immaterlal, it is
svggestlve of a
control weakness in
the recording of
Income to which
NDAWA 15 entitled.
We recommend that NDAWA
finance team review thelr proce55es
for reconciling income receivable to
the cash amount5 received in the
perlod.

Flnanciol Reporting Issues
Our audit pfocedures
identifiod a number of
assets purchased In
the year whlch were
expensed, however
these assets should
have been land were
subsequently)
capltallsed.
We recommend management
revièw their procedures for
IdentlfylnE whlch asset purchases
should be capitalised and ensufe it is
In accordance wlth the accountlng
policy and detalled In Note l of the
financial statements.
A legacy bank account
with AIB ha5 been
Identifled. Although
an immateri31 balance
Is presented in this
account, dormont or
unadministered
account5 present
fraud rlsk
We recommend NDAWA close th15
account at first opportunity-
Unexpected Issues that affected the Statutory Audlt Process
None noted
Un¢orre¢ted Misstatements or Errors noted during the audit
Funds were ralsed
during the year for
the Mayor's Charlty.
As these funds were
always intended for
dlsbursement to the
Mayorfs Charity,
NDAWA acted as the
agent In the accivlng
and distrlbution of
these funds. As such,
these amounts should
not be recognlsed as
Income or
expenditure by
NDAWA. The total of
the mlsstatement in
respect of these
tran5action5 is £3.417.
Where the charlly Is Intendlng to
collect donations on behalf of a third
party, these amounts should be
rlngfenced as cash transactlons and
not fecognised on the Statement of
Flnancial Actlvities.
Regulatory or Legal issues noted during the audit- Independent legal advice may be required to be obtained
none noted

Other Matters
none noted